党的十八届三中全会明确指出,要加快房地产税的立法与改革。针对这一目标,本文通过分析现行房地产税收体系存在的问题,结合房地产税应当发挥的具体功能,给出了房地产税立法与改革方向的可行性建议,应当采取渐进式的立法与改革,具体可分为三个阶段。同时还应建立并完善房地产价值评估体系,监督与申诉制度。 The Third Plenary Session of the 18th CPC Central Committee clearly pointed out that it is necessary to speed up the legislation and reform of real estate taxes. In view of this goal, this article analyzes the existing problems of the real estate tax system, combined with the real estate tax should play a specific function, gives the real estate tax legislation and the reform direction of the feasibility of proposals should be taken gradually legislation and reform, the specific Divided into three stages. At the same time, we should establish and improve the real estate value assessment system, supervision and appeals system.